An embodiment of the invention provides an audio processing method, an audio processing device and terminal equipment. The an audio processing method comprises the steps of comparing a sampling rate of an audio signal with a preset sampling rate limiting value, and carrying out frequency raising treatment on the audio signal when the sampling rate of the audio signal is lower than the preset sampling rate limiting value, so that the sampling rate of the audio signal is matched with a sampling rate which can be decoded by a digital earphone. The audio processing method, the audio processing device and the terminal equipment solve the technical problem that high sound quality characteristic of the digital earphone cannot be fully exerted due to low sampling efficiency of the audio signal in the prior art is solved, and the playing sound quality of digital audio equipment is improved.